India

Declaration contained in the instrument of ratification deposited on 21 February 2012 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

For India, the Convention shall apply to taxes of every kind and description which fall within the categories set out in Article 2.1a and 2.1.b, whether such taxes are imposed by the Central Government or the Governments of political sub-divisions or local authorities and irrespective of the manner in which they are levied.
Period covered: 01/06/2012 -

Articles concerned : 2

Declaration transmitted by the Ambassador of India in Paris to the Secretariat General of the OECD on 6 April 2017 - Or. Engl.